Penalty for failure to register certain machines used in manufacture of goods as per special procedure
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 122A of the Central Goods and Services Tax Act, 2017 deals with penalty for failure to register certain machines used in manufacture of goods as per special procedure. Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition The Act was enacted on 12 Apr 2017.
1[122A. Penalty for failure to register certain machines used in manufacture of goods as per special procedure.--- (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered.
(2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation:
Provided that such machine shall not be confiscated where---
(a) the penalty so imposed is paid; and
(b) the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty.]
Section 122A, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
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Questions about Section 122A
What does Section 122A of the Central Goods and Services Tax Act deal with?
Section 122A of the Central Goods and Services Tax Act is headed "Penalty for failure to register certain machines used in manufacture of goods as per special procedure". [122A. Penalty for failure to register certain machines used in manufacture of goods as per special procedure.--- (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of mac
How do I find court cases under Section 122A of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 122A, section 122A CGST Act, section 122A of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 122A of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 148 (Special procedure for certain processes), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 122A of the Central Goods and Services Tax Act enacted?
Section 122A of the Central Goods and Services Tax Act, cited as CGST Act 122A, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
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Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.